Additional excise tax on gross receipts for funding of police, firefighting and fire rescue services, facilities and equipment.
Oklahoma City Municipal Code § 52-21
in effect§ 52-21. - Additional excise tax on gross receipts for funding of police, firefighting and fire rescue services, facilities and equipment.
(a) In addition to and cumulative of the excise tax of two percent levied upon gross proceeds or gross receipts derived from all sales taxable under Section 52-20 of the City Sales Tax Code, an excise tax in the additional amount of ¾ percent is hereby levied upon the gross proceeds or gross receipts derived from all sales taxable under the sales tax laws of this State, including but not limited to the specific taxable sales and service transactions enumerated in Paragraphs (1) through (11) of Subsection (a) of Section 52-20.
(b) The additional excise tax levied pursuant to Section 52-21(a) of this article shall be expended only for the following purposes:
(1) one-half of said tax shall be expended only for the purposes of providing police services, facilities or equipment, commencing with:
a. the funding of a minimum additional 200 fully equipped police officers for the Police Department;
b. the funding of purchase, maintenance and operation costs for 192 fully equipped new police cars;
c. the funding of purchase, maintenance and operation costs for 80 additional vehicles to complete implementation of the "Take-Home-Car-Program" for the Oklahoma City uniformed police force;
d. the funding of purchase, maintenance and operation costs to replace the police motorcycle fleet;
e. the funding of purchase, maintenance and operation for a new police mobile command post;
f. the purchase of new equipment for the Oklahoma City Police Department, including but not limited to radios, a report recording system, microfilming equipment, mobile data terminals, a digital mug-shot system, personal computers, a public safety enhancement system, a pneumatic target turning system, a firearms training system, audiovisual equipment, audio recording equipment, a fume hood, a gas chromatograph, and blood analysis testing equipment;
g. the funding of improvements to Oklahoma City Police Department buildings and facilities, including but not limited to redesign of the heating and air conditioning unit in the Oklahoma City Police Department headquarters building, refurbishing the police training center, paving the road leading to the police firearms range, construction of a heliport on the roof of the Oklahoma City police headquarters, and jail building renovation;
h. the funding of other projects which provide police services, facilities or equipment.
(2) one-half of said tax shall be expended only for the purposes of providing firefighting and fire rescue services, facilities or equipment, commencing with:
a. construction and equipping a new fire station in the vicinity of Southwest 15th Street and Mustang Road, Oklahoma City;
b. construction and equipping a new fire station in the vicinity of Northwest 93rd Street and Council Road, Oklahoma City;
c. construction and equipping of a new fire station in the vicinity of Southwest 134th Street and South May, Oklahoma City;
d. construction and equipping of a new fire station in the vicinity of Southeast 104th Street and Peebly Road, Oklahoma City;
e. construction and equipping of a new fire station in the vicinity of Northwest 164th Street and North Pennsylvania Avenue, Oklahoma City;
f. replacement of vehicles used by the Oklahoma City Fire Department;
g. purchase of maintenance of firefighting tools and equipment;
h. the funding of a minimum additional 200 fully equipped firefighters for the Oklahoma City Fire Department; and
i. the funding of other projects which provide firefighting or fire rescue services, facilities or equipment.
(c) (1) there is hereby established a limited-purpose tax fund to be known as the "police services, facilities or equipment tax fund" into which ½ of all revenues collected pursuant to this Section 52-21 shall be deposited.
(2) there is hereby established a limited-purpose tax fund to be known as the "firefighting and fire-rescue services, facilities or equipment tax fund" into which ½ of all revenues collected pursuant to this Section 52-21 shall be deposited.
(3) monies in said limited-purpose tax funds shall be accumulated from year to year and shall be placed in an insured interest-bearing account and the interest which accrues on each such fund shall be retained in the respective fund. Said limited-purpose tax funds shall be non-fiscal and shall not be considered in computing any levy when the City makes its estimate to the Excise Board for needed appropriations. Monies in each limited-purpose tax fund shall be expended only as accumulated and only for the respective limited purposes described in Sections 52-21(b)(1) and 52-21(b)(2) above. Monies in the limited-purpose tax funds may be appropriated for the authorized purposes provided by law.
(Code 1980, § 52-20.1; Ord. No. 19226, § 1, 6-27-89)
Source: City of Oklahoma City, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ok/oklahoma_city/codes/code_of_ordinances?nodeId=OKMUCO2020_CH52TA_ARTIISATACO_S52-21ADEXTAGRREFUPOFIFIRESEFAEQFetched: 10/28/2026